The bank columns of Robert Williams’ cash book for the month of April 20-5 are shown below:

Cash Book Cheque number 20-5 1 Apr Balance b/d

£

765 .

20-5 3 Apr Rent 59635

! 170 5 Apr F Mills 250 7 Apr Smart Motors 59636 108y 10 Apr J Kingsway 590 v/

8 Apr L Summers 59637 325y'

17 Apr M Fieldhouse 186 20 Apr Rates 59638 380 24 Apr K Jones 485 27 Apr Drawings 59639 150v/

27 Apr C Bradshaw 74 28 Apr T Pearson 59640 242 2,350 30 Apr Balance c/d 975 2,350 Robert Williams received the following bank statement for the month of April 20-5:
Date Details Debit Credit Balance 1 Apr Brought Forward 900 4 Apr 59634 135 765 5 Apr Cheque 250 1,015 7 Apr 59635 170 o/
845 10 Apr Cheque 590 ---
1,435 12 Apr 59637 325/
1,110 17 Apr Cheque 186 1,296 18 Apr 59636 108 1,188 20 Apr Direct Debit (Insurance)
200 988 24 Apr Cheque 485 ‘
1,473 28 Apr 59639 150 v/
1,323 28 Apr Interest on shares 125 1,448 You are required to:

(a) Make the necessary entries in the cash book in order to show the revised cash book balance at 30 April 20-5.

(b) Prepare a bank reconciliation statement as at 30 April 20-5, commencing with the revised cash book balance.